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As you found out, the old foam "first Gen" wheels are not available anymore. Regular Gaucho plastic wheels will not work as the wheel drivers are very different. KidsWheels sells the rubber wheels used on the second generation SuperPower but the documentation says they won't work on the first generation Superpower. The wheel drivers look the same to me but I have never tested them. The second gen replacement wheels are not cheap ($107 a pair before shipping !!)

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In an old forum (see link below) someone bought a new second gen Superpower expecting it to have the same big "scooter motor gearboxes" as the first gen Superpower. In the forum they tried to see if the wheel drivers are the same between the two versions and it seems that they are. A few of the pictures (see below) show the second generation rubber wheels attached to both the first and second gen gearboxes.

This seems to indicate the still-available (but really expensive) second gen rubber wheels would fit the first gen jeep.
The first gen foam tires have great traction (dry or wet) but wear quickly. The second gen rubber tires give up some traction but don't wear out as fast.

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I'm hesitant to go to 36v on our first gen because the big scooter gearboxes are as impossible to find as the foam wheels.
At least the gearboxes/motors are still available for the second gen (they are used in the 24v RZR also - so it is possible that RZR wheels may fit on the first gen but that's a science project ....).

And ya the wheel prices are outrageous. It would be over $250 shipped for 4 wheels. I've never paid that for a complete ride-on.

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Makes sense...I guess I can't complain too much since I picked up the jeep for $20 b/c it had a bad circuit board and the battery wouldn't hold a charge.

Peg Perego has the Gen 2 wheels still in stock. But I'm going to pull the jeep apart this weekend to see if I can fab something to get a real rubber tire to work before ordering them for $60 a piece! Will let you know what I find out.